TAX AUDITS ON THE USA LABOUR MARKET

We find evidence that tax audits can lead to adverse employment outcomes among workers who are audited. We also show that these effects are exacerbated when workers are less educated or when they live in states with higher taxes than average. In the United States, tax audits are a regular occurrence...

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Bibliographic Details
Published in:Challenges of the Knowledge Society
Main Author: Valentin Gabriel CRISTEA
Format: Article
Language:English
Published: Nicolae Titulescu University Publishing House 2023-06-01
Subjects:
Online Access:http://cks.univnt.ro/download/cks_2023_articles%252F5_CKS_2023_ECONOMIC_SCIENCES%252FCKS_2023_ECONOMIC_SCIENCES_003.pdf